FY 18 Annual Report

Cemetery

2018

CITY OF SPENCER, IOWA

Departmental Highlights

The City owns and operates two cemeteries, Riverside Cemetery and North Lawn Cemetery. Together there is over 60 acres located in the two locations. Currently, there are approximately 140 interments per year, 90 at Riverside and 50 at North Lawn. The Department employs one full-time and for part-time employees to maintain the two locations. When not performing maintenance duties at the cemeteries, the staff also assists the Parks Department with mowing city property. The City launched online cemetery records in FY 18. The City hired Ramaker and Associates in 2015 to create an online database of the cemetery records. The new program replaces the City's previous method of keeping track of the records via a Access database. This new program enables the city to keep all records relating to the ownership of lots, burial information, transfer deeds in one location, while also allowing the same information to be publicly available via the city's website. The program allows additional information to be attached to every burial record, including the obituary and pictures of the headstone, etc. GIS mapping is incorporated into the program to allow viewers to see the location of the grave relative to other locations as shown via Google maps. In addition to completing the software project, the department also purchase a new mower to be used in the maintenance of the both cemeteries.

Budget Review

Total expenditures for the Cemetery were $155,802.15 for FY 18, a decrease of $20,232.87 (-11.49%) compared to FY 17. General operations for the department were $11,823.72 lower in FY 18 with the remaining savings coming form the Cemetery Reserve fund. Operational expenditures were lower in the salaries, and repairs, maintenance and utilities categories. The primary reason for the decrease in repairs, maintenance and utilities can be attributed to lower fuel costs, utility costs and equipment maintenance and repairs in FY 18. These three areas combined for over 50% of the reduction in expenditures in operations. Employees in the department are eligible for IPERS. Part-time employees must qualify annually for IPERS eligibility. Contributions to IPERS in FY 18 was flat compared to FY 17 contributions. Capital expenditures in FY 18 were less than FY 17. Projects completed in FY 18 include the purchase of a new mower and final preparations of the new cemetery software. There are several trust funds associated with the operation and maintenance of the cemeteries. For the most part, only interest generated by these funds may be spent, with the principal being invested. The City rarely makes expenditures out of any of these trust funds, with the exception of the Riverside Trust. These funds were specifically donated for the placement of flower arrangements at two gravesites several times a year. Overall the department expended 82.74% of its budget.

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